8(1)Paragraph 16(1) of Schedule 41 to FA 2008 (penalties: failure to notify etc) has effect in its application to plastic packaging tax as if for “shall” there were substituted “ may ”.U.K.
(2)The following provisions have effect in their application to plastic packaging tax as if in each case for “must” there were substituted “ may ”
(a)paragraph 18(1) of Schedule 55 to FA 2009 (penalty for failure to make returns etc);
(b)paragraph 11(1) of Schedule 56 to FA 2009 (penalty for failure to make payments on time).
Commencement Information
I1Sch. 15 para. 8 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 15 para. 8 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4